https://www.taxtmi.com/caselaws?id=794832 Excise duty demand based solely on ER-6 returns cannot be sustained where ER-1 and ER-6 returns disclose coal receipts, removals and closing balances, and no independent investigation or corroborative evidence establishes that Cenvat-availed coal was cleared to third parties. Matching figures in the show cause notice and statutory returns negate suppression, preventing invocation of the extended limitation period. The demand was therefore unsustainable on both merits and limitation. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794832 Excise duty demand based solely on ER-6 returns cannot be sustained where ER-1 and ER-6 returns disclose coal receipts, removals and closing balances, and no independent investigation or corroborative evidence establishes that Cenvat-availed coal was cleared to third parties. Matching figures in the show cause notice and statutory returns negate suppression, preventing invocation of the extended limitation period. The demand was therefore unsustainable on both merits and limitation. Case-Laws Central Excise Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794832